Pengaruh Adopsi IFRS terhadap Manajemen Laba di Indonesia
Dublin Core
Title
Pengaruh Adopsi IFRS terhadap Manajemen Laba di Indonesia
Subject
earnings management, IFRS adoption, Indonesia.
Description
This study aims to examine the effect of IFRS adoption on earnings management. Since 2012 Indonesia has adopted IFRS which is an
internationally accepted high quality financial reporting standard. One of the characteristics of the quality of financial statements is the low level of earnings management. The population in this study
are manufacturing companies listed on the Stock Exchange, with a sample of 115 companies before the adoption of IFRS and 115 companies after the adoption of IFRS. The results showed that there was no effect of IFRS adoption on earnings management
practices
internationally accepted high quality financial reporting standard. One of the characteristics of the quality of financial statements is the low level of earnings management. The population in this study
are manufacturing companies listed on the Stock Exchange, with a sample of 115 companies before the adoption of IFRS and 115 companies after the adoption of IFRS. The results showed that there was no effect of IFRS adoption on earnings management
practices
Creator
Nidya Oktavia Kurniawati, Ratnaningrum Ratnaningrum
Source
http://journal.stiestekom.ac.id/index.php/dinamika
Publisher
STIE STEKOM
Date
Oktober 2022
Contributor
Sri Wahyuni
Rights
p-ISSN : 2808-8786 [print]
e-ISSN : 2798-1355 [online]
e-ISSN : 2798-1355 [online]
Format
PDF
Language
Indonesian
Type
Text
Coverage
Jurnal MANAJEMEN SOSIAL EKONOMI (DINAMIKA) STIE STEKOM 2022
Files
Collection
Citation
Nidya Oktavia Kurniawati, Ratnaningrum Ratnaningrum, “Pengaruh Adopsi IFRS terhadap Manajemen Laba di Indonesia,” Repository Horizon University Indonesia, accessed December 27, 2024, https://repository.horizon.ac.id/items/show/6286.